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No Surviving Tax Demand, No Surviving Prosecution: The Principle Behind Quashing Criminal Proceedings

Posted by Raj Jaggipro badge 13 June 2026 12 Views

Punjab & Haryana High Court rules that criminal prosecution under Central Excise law cannot continue after CESTAT exonerates the assessee on merits. Explore the judgment's implications for tax litigation, company directors and GST prosecutions.




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